Raised S.B. No. 1046 Session Year 2013

AN ACT CONCERNING INSURANCE TAX PROVISIONS.

To provide for a specific due date of March first for certain insurance taxes, and to allow an insurance company that has filed a final return for a calendar year after making its first installment for the succeeding calendar year to claim an overpayment reported on such final return as if it were paid or applied as of the due date of such first installment.